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Many married taxpayers choose to file a joint tax return because of certain benefitsthis filing status allows. Both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise as a result of the joint return even if they later divorce. Joint and several liability means that each taxpayer is legally responsible for the entire liability. Thus, both spouses are generally held responsible for all the tax due even if one spouse earned all the income or claimed improper deductions or credits. This is also true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. In some cases, however, a spouse can get relief from joint and several liability.
There are three types of relief from joint and several liability for spouses who filed joint returns:

 • Innocent spouse relief under IRC § 6015(b);
 • Allocation of liability under IRC § 6015(c); and
 • Equitable relief under IRC § 6015(f)

The analysis of whether you are entitled to one of the three forms of innocent spouse relief is complicated.  With previous IRS Experience, we will determine if you qualify for the relief.
An offer in compromise is an agreement between a taxpayer and the Internal Revenue Service that settles the taxpayer’s tax liabilities for less than the full amount owed. Absent special circumstances, an offer will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through a payment agreement.

In most cases, the IRS will not accept an OIC unless the amount offered by the taxpayer is equal to or greater than the reasonable collection potential (RCP). The RCP is how the IRS measures the taxpayer’s ability to pay and includes the value that can be realized from the taxpayer’s assets, such as real property, automobiles, bank accounts, and other property. The RCP also includes anticipated future income, less certain amounts allowed for basic living expenses.
We will work with you to present your financial information in the best possible light, and to thus increase the chance of successfully compromising your tax debts.

Not everyone qualifies for an Offer in Compromise, as each person’s financial situation is different.  Thus, pre-qualifying for an Offer in Compromise is an important step to take prior to attempting an Offer in Compromise with the IRS.  The Internal Revenue Service issued a consumer alert advising taxpayers to beware of promoters’ claims that tax debts can be settled for “pennies on the dollar” through the Offer in Compromise Program.

It is very important for you to hire ethical professionals to assist you with your tax matters. 
An Installment Agreement with the IRS allows taxpayers to pay their back taxes to the IRS through monthly payments. This is a viable option for taxpayers who cannot afford to immediately pay their tax liability in full. There are guidelines regarding how the IRS determines the payment amount and time frame for the agreement. A taxpayer must also be compliant with all past tax filings before establishing the agreement. Depending on the circumstances and the amount of time that the IRS has left to collect the tax debt, the Installment Agreement may pay all or part of the back tax liability.
Failing to file tax returns can create serious problems.  It can result in the IRS beginning its collection enforcements against you (e.g., levy against your wages, bank account and other assets). It can also result in a criminal offense.

After compliance is secured, some of my clients receive refunds once their returns are filed and accepted by the IRS. We assist others in addressing balance-due returns with remedies such as installment payments and offers in compromise.

If you have unfilled returns, or received a notice from the IRS or a state tax agency asking for unfilled returns, you may need assistance from experienced CPA who will protect your rights and represent your interests
Currently Not Collectible status protects a taxpayer from the enforced collection efforts of the IRS, by removing the taxpayer’s back tax account from active collection status.  The IRS has requirements that an account must meet before it can be placed in a Currently Not Collectible status.  Once the account is placed in a Currently Not Collectible status, the IRS does not pursue collection activity against the taxpayer and the statute of limitations on the tax liabilities will continue to run.  Unless the taxpayer’s financial situation changes, the account will remain in a Currently Not Collectible status until the tax liabilities expire.
The IRS is permitted to garnish your wages and bank accounts until the amount you owe has been fully paid. Losing your wages, or having your bank account cleared out, presents a hardship to you that requires immediate resolution.  I conduct negotiations to release wage garnishments for our clients.  In most cases, we can successfully get a wage garnishment released before your next paycheck is issued.  
If you owe back taxes, the IRS gains a tax lien on all your assets.  The tax lien attaches to all property and rights to property (real or personal, tangible or intangible), title and interest of the taxpayer.  Once the IRS has a tax lien on all of a taxpayer’s assets, they may enforce that tax lien by administratively levying his or her assets.  A tax lien is filed by the IRS to protect government’s interests.  My in-depth knowledge of the tax procedures helps  to check if all the administrative requirements for lien filing were met.  I can also try to convince the IRS that releasing or withdrawing the lien is in the best interests of the government and that it would facilitate the payment of the tax due.  In appropriate circumstances, we can negotiate for a subordination of the tax lien.  Furthermore, if you engage us in the early stages of the tax controversy, we may be able to prevent filing of tax liens through negotiations with the IRS.
Through our Full Pay Service we help taxpayers make the final arrangements to pay off their tax debt. Many taxpayers struggle to obtain accurate and consistent information about their tax account with the IRS. With our Full Pay service we work with the taxpayer to facilitate the full payment of their tax debt.
The purpose of the IRS is to collect taxes on behalf of the federal government.  If a taxpayer does not pay their taxes, the IRS will demand payment through phone calls, field visits and letters.  If the taxpayer disregards the demands for payment, the IRS will give legal notice that it will resort to other means to collect the taxes.  Another method that the IRS uses to collect overdue taxes is through issuing bank levies.  Convincing the IRS to release a bank levy can be a very difficult task and is dependent upon the facts and circumstances of the taxpayer.  I have conducted hundreds of bank levy release negotiations over the years.
The Tax Account Review Service (TAR) service is designed to help taxpayers that need specific information about the status of their account with the IRS. Many taxpayers complain about receiving inconsistent or incomplete information from the IRS. This service provides taxpayers with clear and concise information about the status of their IRS account. With this service we provide a year-by-year break down detailing how much is owed for each particular tax year, verify tax filing compliance, obtain statute of limitation dates for liabilities and determine whether a tax lien has been filed.
Failing to timely pay over payroll taxes can result in significant penalties and interest, sometimes in excess of the initial tax that wasn’t paid.  The Internal Revenue Code gives the IRS broad powers with regard to unpaid payroll tax liabilities.  As a result, the IRS is particularly aggressive in pursuing businesses for unpaid payroll taxes.  The government may be able to pursue the business owner personally for the business’s unpaid payroll tax liabilities.  This is done by assessing the “trust fund recovery penalty” against a “responsible party”.  Trust fund taxes are the income and social security taxes an employer withholds from the wages of employees.   Although corporate officers, directors, stockholders and employees are normally protected from personal liability for the debts of their corporations, the IRS can assess personal liability against the so-called “responsible persons”.  
As former IRS agent, we know how the IRS investigates this type of cases and what arguments they rely on in assessing trust fund recovery penalties.
Revenue Officers are by definition “Collection Officers” for the IRS. Revenue Officers are assigned to accounts to collect back taxes.  Their objective is to collect the taxes that are owed as quickly as possible and to have the account paid in full.  When taxpayers work with Revenue Officers it is very important that they understand their rights.  Revenue Officers have the authority to garnish wages, levy bank accounts, to file Federal tax liens and to even seize assets.  Although Revenue Officers hold such a position of power they must comply with statues and regulations set forth by Congress.  I work closely with Revenue Officers to resolve your back tax liabilities.
 
A full-service, year-round income tax preparation firm specializing in fully computerized federal and state tax preparation of individual, business, partnership, corporation, LLC tax returns.  We also provide monthly or quarterly accounting & bookkeeping services to small businesses.
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